WORLD TRADE  
ORGANIZATION  G/VAL/8/Add.20 
4 May 2009 
 
 (09-2152) 
Committee on Customs Valuation Original:   English 
  
 
INFORMATION ON TECHNICAL  ASSISTANCE ACTIVITIES 
 
Addendum
 
 
 
 At its meeting of 12 May 1995, the Committee on Customs Valuation agreed that greater 
transparency of technical assistance activities, pursuant to Article  20.3 of the Agreement on 
Implementation of Article VII of the GATT 1994, w ould be ensured if the information documents 
prepared for the WCO Technical Committee on Custom s Valuation on such activities were also made 
available as WTO documents. 
 
 This document provides information on technical assistance activities carried out by WCO Members reproduced from WCO documents VT0636E 1a and VT0654E1a of 8 October 2008 and 
documents VT0667E1a and VT0677E1a of 6 Ma rch 2009.  The present document updates GATT 
document VAL/W/29/Rev.9, and WTO documents  G/VAL/W/4 and G/VAL/8 and Adds.1-19. 
 
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INTRODUCTION 
1. Article 20.3 of the Agreement provides fo r the establishment of technical assistance 
programmes for developing countries.  The Article goes on to state that such technical assistance may 
include, inter alia , the training of personnel, assistance in preparing implementation measures, access 
to sources of information regarding customs valua tion methodology, and advice on the application of 
the provisions of the Agreement.  In this regard , it is recognized that for developing countries which 
are, by virtue of being Parties to the Agreement, committed to apply the Agreement at a fixed date or 
which are considering applying it in the near future , it would be a matter of urgent need to have a 
nucleus of customs officers trained in the Code.  Thus, among the various technical assistance 
programmes offered, the training of personnel acquires a degree of priority. 
 2. As provided for in Annex II of the Agreement, the responsibilities of the Technical Committee include the facilitation of technical assistan ce with a view to furthering the international 
acceptance of the Agreement.  The Technical Committ ee at its first meeting expressed the view that 
the Customs Co-operation Council, through its Secretar iat, could provide co-ordination in developing 
a technical assistance programme in co-operation with member administrations willing to provide 
assistance and other international organizations.  The Council's Plan for the '90s has also placed 
considerable emphasis on the need  for holding seminars and training courses on the GATT Code. 
 
3. At its Eighth Session, the Technical Co mmittee had examined document 31.808 describing 
seminars and training courses organized on custom s valuation, especially on the GATT Valuation 
Agreement, and the activities of the Customs Co- operation Council in this area.  The Committee 
found the document useful and in this regard dir ected the Secretariat to periodically update the 
information. In successive sessions of the Comm ittee, a number of revised or supplementary 
documents were prepared which periodically update d this information.  This document contains 
information provided by the WCO Secretariat of  its most recent technical assistance activities. G/VAL/8/Add.20 
Page 2  
 
  ACTIVITIES OF WCO MEMBERS 
 
Annex to Doc. VT0654E1a 
 
Technical Assistance/Capacity building Activities
 
 
1. CANADA 
 
 Under the Canada-Costa Rica Competitiven ess Development Fund Project, Canadian 
Valuation Customs officers conducted four missions between May 2007 and May 2008, which 
provided technical assistance and training on valuation matters to Costa Rican Customs officers.  The 
technical assistance consisted in assisting Costa Rican Customs officers in developing transparent 
valuation policies which reflect the intention of the World Trade Organization's Customs Valuation 
Agreement.  
 Also, technical training was provided to future  valuation Costa Rican valuation trainers who 
will ensure that the WCO's Customs Valuation Agr eement is administered in a transparent manner. 
  Technical assistance was provided to Beni n Customs officials under the Canada-Benin 
Customs Capacity Building Project in April and Ju ne 2008.  The purpose of the project was to assist 
Benin Customs in establishing a valuation infrastru cture within their organisation and developing 
transparent valuation policies which reflect the in tention of the World Trade Organization's Customs 
Valuation Agreement.   Both projects were sponsored by the Ca nadian International Development Agency. 
 2. JAPAN  
 Japan has dispatched its expe rts and has accepted trainees to give the knowledge of Customs 
Valuation / Post Clearance Audit and to suppor t the implementation of the WTO Valuation 
Agreement.  
 The details of our technical assistance/capacity building activities, which we have carried out 
since the last session and are planning to impl ement during the period up to 31 December 2008, are 
listed below:  (a) Dispatch of Experts
 
Recipient Country Course Period of Dispatch Number of Experts 
 
Peru Valuation 23-24 May 2008 1 
Philippines Post-Clearance Audit 9-13 June 2008 1 
Pakistan Post-Clearance Audit 7-9 July 2008 1 
Cambodia Valuation & 
Post-Clearance Audit Not fixed yet 2 
  G/VAL/8/Add.20 
 Page 3 
 
 
  (b) Acceptance of Trainees  
Period of Training 
Course 
 Course Country of Trainees Number of Trainees 
1-13 September 2008 Valuation Laos 10 
24 Sept. – 8 Oct. 2008 Post-Clearance Audit Philippines 8 
5-17 November 2008 Post-Clearance Audit Cambodia 8 
25 Nov. – 9 Dec. 2008 Post-Clearance Audit Pakistan 8 
2-13 December 2008 Post-Clearance Audit Thailand 8 
 
3. UNITED STATES 
 (a) Dispatch of Experts
 
 
Recipient Country Course Period of Dispatch Number of Experts 
 
Peru (Arequipa) APEC Senior 
Officer's meeting 2008 
Valuation / Advance 
Rulings 23-25 May 2008 1 
Peru (Lima) Peruvian Customs 
Advance Rulings 
Workshop 26-27 May 2008 1 
Kuwait Valuation Training for 
Kuwait Customs 26-29 May 2008 2 
 
(b) Acceptance of Trainees  
 
Period of Training 
Course 
 Course Country of Trainees Number of Trainees 
8-11 April 2008 Advance Rulings 
and WTO Customs 
Valuation Criteria Chile 10 
 G/VAL/8/Add.20 
Page 4  
 
  Annex to Doc. VT0677E1a 
 
Technical Assistance/Capacity building Activities
 
 
1. JAPAN 
 
 Japan has dispatched its expe rts and has accepted trainees to give the knowledge of Customs 
Valuation / Post Clearance Audit and to suppor t the implementation of the WTO Valuation 
Agreement.  
 The details of our technical assistance/capacity building activities, which we have carried out 
since the last session and are planning to implemen t during the period up to 30 June 2009, are listed 
below:  (a) Dispatch of Experts
 
 
Recipient Country Course Period of dispatch Number of Experts
 
Cambodia Valuation & 
Post-Clearance Audit 13 - 24 October 2008 2 
Kenya Valuation 3 Nov. - 5 Dec. 2008 1 
Thailand Post-Clearance Audit 10 - 14 November 2008 2 
Laos Valuation 8 - 12 December 2008 2 
Philippines Post-Clearance Audit 19 - 23 January 2009  2 
Cambodia Valuation & 
Post-Clearance Audit 11 - 20 March 2009 2 
Laos Valuation Not fixed yet 2 
Pakistan Post-Clearance Audit Not fixed yet 2 
Kenya Valuation & 
Post-Clearance Audit Not fixed yet 1 
 
(b) Acceptance of Trainees  
 
Period of Training 
Course 
 Course Country of Trainees Number of Trainees 
24 Sept. – 8 Oct. 2008 Post-Clearance Audit Philippines 8 
2 Dec. – 17 Dec. 2008 Post-Clearance Audit Cambodia 8 
 
 
2. UNITED KINGDOM 
 During the period 10 – 14 November 2008, the UK conducted a one-week valuation 
workshop in Accra, Ghana for the Customs, Excise and Preventive Service.  The workshop covered 
all aspects of the WTO Valuation Agreement, its practical application and an introduction to 
post-importation valuation controls.   G/VAL/8/Add.20 
 Page 5 
 
 
  3. UNITED STATES 
 
(a) Dispatch of Experts  
  
Recipient Country Course Period of dispatch Number of Experts 
 
Honduras Importer Audit and 
Valuation Training 17 - 23 August 2008 2 
 G/VAL/8/Add.20 
Page 6  
 
  ACTIVITIES OF NON WCO MEMBERS   
Annex to Doc. VT0636E1a 
 
Technical Assistance/Capacity building Activities
 
  
Recipient Members: Bermuda, the Dominican Republic, Haiti, Nicaragua and Paraguay . 
 Duration:  26 - 30 May 2008.  
Location:  Santo Domingo, Dominican Republic. 
 Subject:  The Practical Application of the WTO Valuation Agreement.  Type:   Regional Workshop. 
 
Objectives: - To deepen the understa nding of the participants about the 
complexities of Customs valuation and related topics. 
   - To focus on key concepts of  the WTO Valuation Agreement, the 
recent activities, currently approved technical instruments, tools, 
practical cases, post-clearance audit and related procedures. 
 Participants: 49  Facilitators: - One WCO accredited expert  on valuation from the Dominican 
Republic. 
   - One Technical Officer from the Valuation Sub-Directorate of the 
WCO. 
  
 
Recipient Members: Burkina Faso, Mali, Togo, Côte d'Iv oire and the Republic of the Congo . 
 Duration:  30 June to 4 July 2008.  
Location:  Ouagadougou, Burkina Faso. 
 Subject:  Administration of the WTO Valuation Agreement.  Type:   Regional Seminar usi ng blended training methods. 
 
Objectives: To present the overall WTO Agre ement and to deepen the understanding of 
the participants about the complexiti es of Customs valuation and related 
topics. 
  The programme focused on the met hods of valuation through practical 
implementation exercises, practical cases in interactive discussions. 
 
Participants: 30  Facilitators: Two WCO accredited experts on valuation from Morocco.   G/VAL/8/Add.20 
 Page 7 
 
 
   
Recipient Members: Albania, Bosnia and Herzegovina, Montenegro and Serbia . 
 Duration:  8 - 10 September 2008.  
Location:  Banka Luka, Bosnia and Herzegovina. 
 Subject:  The implementation of the WTO Valuation Agreement.  Type:   Regional Workshop. 
 
Objectives: To deepen the understanding of th e participants about the complexities of 
Customs valuation and related topi cs. The programme focused on key 
concepts of implementation of the WTO Valuation Agreement, recent activities, currently approved technical in struments and tools, practical cases, 
post-clearance audit and related procedures. 
 Participants: 9  Facilitators: One Technical Officer from the Valuation Sub-Directorate of the WCO.  
 
  G/VAL/8/Add.20 
Page 8  
 
  Annex to Doc. VT0667E1a 
 
Technical Assistance/Capacity building Activities
 
 
 
Recipient Members: Lao PDR . 
 Duration:  26 - 27 February 2009.  Location:  Ventiane, Lao PDR. 
 
Subject:  Customs Valuation Seminar.  Type:   Technical Assistance in cooperation with the WTO.  
Objectives: To provide an overview of the WTO Valuation Agreement and Customs 
Valuation Methods, including instruments, some current issues and complexities as Lao PDR is in the process of acceding to the WTO. 
 Participants: 40 (from diverse organizations: Ministry of Industry and Commerce, 
Ministry of Finance (Customs), Ministry of Justice, Ministry of Foreign 
Affairs, Ministry of Health, Ministry of Planning and Investment, the Lao 
National Chamber of Commerce and Industry, Importers and Exporters, etc.). 
 Facilitators: One Technical Attaché from th e Valuation Sub-Directorate and one WTO 
Presenter. 
 
Donor:  The WTO.   
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